Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum from the land direct.
Formerly: Acts 1947, c.278, s.6. As amended by P.L.109-1988, SEC.10.
Structure Indiana Code
Chapter 1. Petroleum Severance Tax
6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined
6-8-1-11. Payment of Tax; Right of Reimbursement
6-8-1-12. Duties of Department
6-8-1-18. Tax Additional to All Other Taxes
6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense
6-8-1-23. Record Keeping Violations; Offenses
6-8-1-24. Evasion of Tax; Offenses